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68 chapters · 1,088 sections in this title.
Iowa Code § 97C.1 Declaration of policy.
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In order to extend to employees of the state and its political subdivisions and to the dependents and survivors of such employees, the basic protection accorded to others by the old-age and survivors’ insurance system embodied in the Social Security Act, Tit. II of the federal So…
Iowa Code § 97C.10 Tax on employer.
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In addition to all other taxes there is hereby imposed upon each employer as defined in section 97C.2, subsection 2 , a tax equal to such percentum of the wages paid by the employer to each employee as imposed by the Social Security Act, Tit. II , as such Act has been and may fro…
Iowa Code § 97C.11 Payment — adjustment or refund.
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Taxes deducted by the employer from the earnings of employees or upon the employers shall be paid in a manner, at times and under conditions prescribed by the state agency. If more or less than the correct amount of the tax imposed upon the employer is paid or deducted, proper ad…
Iowa Code § 97C.12 Contribution fund.
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1. There is hereby established in the office of the treasurer of state a special fund to be known as the contribution fund. Such fund shall consist of, and there shall be deposited in such fund: a. All taxes, interest, and penalties collected under sections 97C.5 , 97C.10 , and 9…